This week’s miscellaneous updates – 11 May 2026

In this week’s detailed miscellaneous updates which you can read more about below, HMRC has announced the closure of its online service for overlap relief, and The Tribunal Procedure Committee has launched a consultation which closes on 29 May 2026.

In addition to the above, readers should also note the following:

1. The King’s Speech, which sets out the Government’s agenda for new legislation and ongoing Bills for the parliamentary year ahead, takes place later this week on 13 May as part of the State Opening of Parliament. The House of Commons library has published a briefing on this,
2. HMRC has published details of special cases and exclusions for online filing of 2025/26 Self-Assessment returns for individuals and for partnerships. The exclusions for trusts are expected to follow later this month, and
3. HMRC has published the VAT road fuel scale charges which apply from 1 May 2026.  

Closure of online overlap relief service

Readers are reminded that in a recent Agent Update HMRC announced that its online service to obtain overlap relief figures will not be available from 1 June 2026. Overlap relief figures are only relevant to the 2023/24 transition year as a result of basis period reform. If a taxpayer or agent requires overlap relief information after that date, HMRC recommends that the taxpayer (or their agent) checks their records and/or considers using HMRC’s overlap relief calculator. 

This will be of particular relevance if an agent takes on a new client who has transition profits from 2023/24 which may have been spread over five tax years, commencing in 2023/24. When preparing Self-Assessment returns up to and including 2027/28, the agent will need to be alert for any untaxed transition profits remaining. Any cessation of the taxpayer’s unincorporated business prior to 2027/28 will trigger the assessment of any remaining untaxed transition profits.

Tribunal Procedure Committee consultation

The Tribunal Procedure Committee (TPC) has launched a consultation seeking views on proposed changes to the rules governing when and how costs (or expenses in Scotland) may be awarded. The consultation closes on 29 May 2026. Responses to the consultation should be made using a questionnaire.

The consultation’s aim is to improve clarity, consistency, and fairness in how costs are handled, whilst at the same time ensuring the rules remain simple, accessible and effective in supporting the efficient administration of justice.